Manual de Control Interno para el manejo de bienes de larga duración de la Dirección Provincial del Ministerio de Transporte y Obras Públicas de Loja

Theme of this research is: "INTERNAL HANDBOOK FOR MANAGEMENT OF INVESTMENT FOR LONG-TERM ASSETS FOR THE PROVINCIAL DIRECTORATE OF TRANSPORT AND PUBLIC WORKS OF LOJA", which emerged as a necessity due to the limitations encountered in the diagnosis of this entity, thus being an instrument used to obtain reliable records, optimize the system of custody and proper use of property, as set in policy and regulations. Based on the definition of internal control, this research aims to provide a technical input to the Provincial Directorate of the Ministry of Transport and Public Works of Loja, implementing control procedures for the registration and management of Long Term Assets. It establishes guidelines for physical findings, calculation of depreciation, as well as procedures for purchase, drops in value, donation, auction, and revaluations of them. The weaknesses found in stores and warehouses, the lack of accountability of those responsible in the process of registration and control of assets, the little attention paid by the authorities, all prevent the proper use of the control system which the Provincial Ministry of Transport and Public Works of Loja operates in and therefore I consider requires an analysis of the processes with the aim of proposing changes that generate efficiency and effectiveness in managing long term assets. With the implementation of a specific Internal Handbook for the management of long-term assets for the Provincial Ministry of Transport and Public Works of Loja, aims to standardize criteria and strengthen its control, thus becoming an instrument of mandatory use for personnel involved in this process. The structure of research follows a logical order: The Summary, which focuses on the relevance of the topic under investigation, then the Introduction, the preamble to the subject, including literature reviews that reinforce important theoretical research. Materials and Methods, mentions the scientific, deductive, inductive, analytical, and Mathematical Description methods. Following on, techniques including interviews and field observation and literature collection. Procedures that made it possible to meet the goals. The results come about from a diagnosis of the theoretical part of the historical data and information obtained through the use of interviews and surveys of staff involved in managing the long term assets. Discussion resulted in a diagnosis that reveals the need to develop a manual available to the Directorate of Loja. At the end of the research, findings and recommendations suggest corrections to improve the management of Long Term Assets of the institution for proper and timely registration, the same as can be used for the basis of decision making.

• 第一著者: Ortega Armijos, Rodrigo Eduardo (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2016
• 主題: Manual de Control Interno; Contabilidad y Auditoría; Manejo de Bienes de larga duración; Loja
• オンライン･アクセス: http://dspace.unl.edu.ec/jspui/handle/123456789/12728